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Human Resources Accounting And its Reflection on Quality Cost
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The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the ompany .finally ,we have come into the conclussions and recommend  dations ,the most important conclussions are ,most economic Units lask enough knowledge about the concept of quality costs ,their elements, and heuce the roli of human sources accounting in getting berefit of trained human resources in performance with higher efficiency , quality and speed  ,The most important recommendations are the necessity of supporting studies and researches dealing with human  resources ccounting  and quality costs : and preparing the suitable teaching programs about varions  Specializations ,pursuiting their accomplishing and evaluating to invest  heir own costs.

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Numerical Investigation of the Effect of Inserted Twisted Tape inside Submerged Bundle Tubes on its Thermal Performance
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Twisted tape insertion in smooth plain tube is one of types of passive methods that is used to enhance heat transfer. Swirl fluid flow inside tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with twisted tape has twist ratio of y = (H/D) = (150/17) =8.8 along with a plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nusselt number

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of Engineering
Numerical Investigation of the Effect of Inserted Twisted Tape inside Submerged Bundle Tubes on its Thermal Performance
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Twisted tape insertion in the smooth plain tube is one of the types of passive methods that are used to enhance heat transfer. Swirl fluid flow inside the tube and related heat transfer characteristics are very complex. ANSYS FLUENT (V 16.1) and ASPEN industrial program are used in analyzing this technique for enhancement heat transfer. A circular plain tube has length L=8534mm and 17 mm inner diameter with a twisted tape of twist ratio of y = (H/D) = (150/17) =8.8 along the plain tube were considered for this study. Eight Reynolds numbers (Re) of 784, 1000, 2000, 3000, 4000, 5000, 6000 and 7000 are used to analyze the response of thermal performance. Crude oil API 28 exit temperature, film heat transfer coefficient, Nus

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
دراســـة الموارد في كتاب البدر الطالع بمحاسن من بعد القرن السابع للشوكاني(ت 1250 هـ - 1834م )
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تُعد دراسة أعلام الفكر العربي والإسلامي من أهم الدراسات التاريخية ولا يمكن للأمم المتحضرة أن تنسى علمائها ومفكريها لما لهم من دور كبير في حاضر الأمة ومستقبلها و تاريخنا الإسلامي يحفل بالعديد من العلماء ورجال المعرفة  الذين ساعدوا على تقدم ورقي العرب والمسلمين على الأمم الأخرى0

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Fast Processing RNA-Seq on Multicore Processor
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RNA Sequencing (RNA-Seq) is the sequencing and analysis of transcriptomes. The main purpose of RNA-Seq analysis is to find out the presence and quantity of RNA in an experimental sample under a specific condition. Essentially, RNA raw sequence data was massive. It can be as big as hundreds of Gigabytes (GB). This massive data always makes the processing time become longer and take several days. A multicore processor can speed up a program by separating the tasks and running the tasks’ errands concurrently. Hence, a multicore processor will be a suitable choice to overcome this problem. Therefore, this study aims to use an Intel multicore processor to improve the RNA-Seq speed and analyze RNA-Seq analysis's performance with a multiproce

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Histological and Physiological Studies on the Long-term Effect of Different Concentrations of Energy Drink (Tiger) on the Renal and Hepatic Systems of Young Mice
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The present study aims to investigate the long-term histopathological, and physiological effects of different concentrations of a commercially available energy drink (Tiger) on liver and kidney of young mice. Sixteen Balb/c male mice,6 -week old, were divided into 4 groups (n=4). Two groups consumed the energy drink at a concentration of 28µl energy drink/ml water. One group were killed after 10 days (T1), another group were killed after 20 days (T2). Other group of mice consumed the energy drink at a final concentration of 14µl/ml for 20 days (T3). The last group was provided only with water and served as control. Mice of all groups drank around 3 ml per day. The histopathological study on liver of treated groups showed many changes s

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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis and Characterization of Schiff Base Folic Acid Based Ligand and Its Complexes
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D-mannose sugar was used to prepare [benzoic acid 6-formyl-2, 2-dimethyl-tetrahydrofuro [3, 4-d][1, 3] dioxol-4-yl ester](compound A). The condensation reaction of folic acid with (compound A) resulted in the formation of new ligand [L]. These compounds were characterized by elemental analysis CHN, atomic absorption AA,(FT-IR),(UV-Vis), TLC, ES mass (for electrospray), molar conductance, and melting point. The new tetradentate ligand [L], reacted with two moles of some selected metal ions and two moles of (2-aminophenol),(metal: ligand: 2-aminophenol) at reflux in water medium to give a series of new complexes of the general formula K2 [M2 (L)(HA) 2] where M= Co (II), Ni (II), Cu (II) and Cd (II). These complexes were characterized by eleme

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Publication Date
Tue Apr 05 2022
Journal Name
International Journal Of Criminology And Sociology
The Arabic Root and the Peculiarities of Its Language Categorization (Structure and Inflection)
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This article discusses the peculiarities of the Arabic root, its phonemic structure, and morphological categorization. The pure appearance of the Arabic root in language categorization allows you to separate the onomatopoeic feature of inflectional structure and phonetic rules of the Arabic language by which the root is categorized. This phenomenon of meaningful consonant phonemes in the Arabic roots makes the theory of onomatopoeia practicable not just only in Arabic but also in other Semitic languages. Moreover, the first consonant of an Arabic root usually contains the word's primary, essential meaning, and the second and third lookup. Also, in this work, it is noted that the grammar of the Arabic language has many features aimed

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Publication Date
Fri Apr 01 2005
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis and Characterization of Schiff Base Folic Acid Based Ligand and Its Complexes
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D-mannose sugar was used to prepare [benzoic acid 6-formyl-2,2-dimethyl-tetrahydrofuro[3,4-d][1,3]dioxol-4-yl ester] (compound A). The condensation reaction of folic acid with (compound A) resulted in the formation of new ligand [L]. These compounds were characterized by elemental analysis CHN, atomic absorption A.A, (FT-I.R.), (U.V.-Vis), TLC, E.S. mass (for electrospray), molar conductance, and melting point. The new tetradentate ligand [L], reacted with two moles of some selected metal ions and two moles of (2-aminophenol), (metal : ligand : 2-aminophenol) at reflux in water medium to give a series of new complexes of the general formula K2[M2(L)(HA)2] where M= Co(II), Ni(II), Cu(II) and Cd(II). These complexes were characterized by elem

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The effectiveness of prediction and clairvoyance and its functions in the inner space
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The research dealt with the effectiveness of prediction and foresight in design as a phenomenon that plays a role in the recipient's engagement with the design, as it shows the interaction between the recipient and the interior space. The designer is keen to diversify his formal vocabulary in a way that secures visual values that call for aesthetic integration, as well as securing mental and kinetic behavioral understanding in the interior space.
As the designer deals with a three-dimensional space that carries many visual scenes, the designer should not leave anything from it without standing on it with study and investigation, and puts the user as a basic goal as he provides interpretive data through prediction and foresight that le

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Emotional deprivation and its relation with the behavioral and nervous problems for adolescents
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